There are opportunities to replace the BEC section with an integrated section that involves higher order skills by incorporating elements of taxation, auditing, financial accounting and reporting. The team is still exploring the idea of ​​an integrated section and looking into whether it is possible to replace it with the BEC section, as some support for BEC still exists. The AICPA's intentions are to test professional skepticism on the CPA exam. The objective of integrating critical thinking is to provide the board with reasonable accounting assurance confirming that students who have passed the grades have the necessary knowledge and technical skills and the objective is to ensure that the Review measures include appropriate knowledge and skills to protect the public interest. Application skills have been changed and more emphasis has been placed on higher level skills and assessment.